Distribute the slips

On this page

• When to distribute
• Which method to use
• What happens if you distribute late or you do not distribute
• What happens if you cannot distribute
• What records to keep
• References

When to distribute

T4 slips
T4A slips
T4A-NR slips
T4A-RCA slips

You must provide your employees or recipients with their slips by the last day of February of the following calendar year to which the slips apply.

T1204 slips
T5018 slips

You are not required to distribute the slips. You may still provide a copy of the slip to the recipient.

Which method to use

Employer or payer's electronic portal

New You can distribute T4, T4A, T5 or T4FHSA slips using an employer or payer's secure portal without obtaining written or electronic consent from the employees or recipients before distributing the slips, unless any of the following apply:

• The employee or recipient requested for the slips to be provided in paper copy
• The employee or recipient cannot reasonably be expected to have access to the slips in electronic format at the time the slips are issued
• If you distribute T4 slips, the employee is on extended leave or is a former employee at the time they are issued

If you distribute using an employer or payer's electronic portal, you must:

• Make the slips accessible to your employees or recipients on a secure portal from which they can print the slips in a secure manner
• Provide your employee or the recipient the option for paper copies

Where the recipient does not have access to a secure portal from which they can print the slip in a secure manner or when the recipient requests it, you will need to provide 2 copies of the slip, in paper format, to the recipient in person or by mail.

Email

You can distribute T4, T4A, T5 or T4FHSA slips by email. If you distribute by email, you must receive consent from employees or recipients, in writing or in electronic format, before sending the slips by email.

Paper

If you are distributing slips by paper:

• You must provide your employee or the recipient with 2 copies of the T4, T4A, T4A-NR and T4A-RCA slip in person or by mail to the employee or recipient's last known address
• The CRA suggests that the 2 copies be generated on one sheet
• For security purposes, your payroll program account number should not be printed on these copies
• Once a slip is completed, you may distribute photocopies to your employees or the recipients

What happens if you distribute late or you do not distribute

If you distribute the slips late or you do not distribute, you may be assessed a penalty of $25 per day per slip with a minimum penalty of $100 and a maximum of $2,500.

What happens if you cannot distribute

If the slips are returned as undeliverable, you should keep the copies with the employee or the recipient's file.

If an employee or the recipient's address is known to be incorrect, the slips must not be sent to that address. You must do all of the following:

• Document why the copies were not sent and the actions taken to obtain the correct address
• Keep this information with the slip copies in the employee or the recipient's file
• Include the slip with the information return when filing

What records to keep

You must keep your books and records in case the CRA asks to see them later.

Learn more: Keeping records.

References

Legislation